Comparative Balance Sheet 20X1 20X2 Assets Cash 16,634 20,768 Marketable Securities 10,396 5,496 Prepaid Expenses 4,158 3,874 Accounts Receivable 16,105 6,618 Inventories 14,554 28,554 Land 116,435 116,435 Building 1,007,090 1,007,090 Equipment 269,255 284,934 Accumulated depreciation 453,263 537,849 Liabilites and Owner's Equity Accounts payable 13,265 15,945 Long-term debt 553,429 521,369 Deferred income taxes ---Current 8,163 9,927 Current portion of long-term debt 20,407 25,060 Accrued Expense 2,047 3,039 Retained earnings 192,853 149,380 Common Stock 211,200 211,200 Please calculate the total Acid Test Ratio for 20X1 and 20X2